Components of Net Investments in Direct Finance and Leveraged Leases (Detail) (USD $) In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Direct Finance Leases:
Lease Receivable	$ 195.4	$ 189.4
Residual Value	208.8	143.1
Initial Direct Costs	3.6	2.5
Unearned Income	(39.1)	(31.1)
Investment in Direct Finance Leases	368.7	303.9
Leveraged Leases:
Net Rental Receivable	413.6	544.4
Residual Value	285.6	295.6
Unearned Income	(151.6)	(168.8)
Investment in Leveraged Leases	547.6	671.2
Lease Financing, net	$ 916.3	$ 975.1

The net investment in direct financing leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.

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The remaining (unamortized) difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property as of the balance sheet date.

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Remaining unamortized costs as of the balance sheet date that were essential to acquiring the lease, and that would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.

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Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under direct financing leases, including any guarantee of residual value and executory costs. The amount also includes any guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments.

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The estimate of the lease property's economic value at the end of the direct financing lease term excluding any amounts guaranteed by either the lessee or a third-party.

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Amount before allowance of commercial leases and leveraged lease transactions where the entity is long-term creditor. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes leases covered under loss sharing agreements.

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-Glossary Leveraged Lease

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The estimated portion of pretax income and investment tax credit remaining to be allocated to income over the lease term.

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The net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes.

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This element represents leveraged lease rentals receivable, net of that portion of the rental applicable to principal and interest on the nonrecourse debt.

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The estimate of the value of the leased asset at the end of the lease term.

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